Chapter - I Preliminary
Section 1	Short title, extent and commencement
Section 2	Definitions
Chapter - II Officers of Customs
Section 3	Classes of officers of customs
Section 4	Appointment of officers of customs
Section 5	Powers of officers of Customs
Section 6	Entrustment of functions of Board and customs officers on certain other officers
Chapter - III Appointment of Customs Ports, Airports, Warehousing Stations etc.
Section 7	Appointment of customs ports, airports etc.
Section 8	Power to approve landing places and specify limits of customs area
Section 9	Power to declare places to be warehousing stations
Section 10	Appointment of boarding station
Chapter - IV Prohibitions on importation and exportation of goods
Section 11	Power to prohibit importation or exportation of goods
Chapter - IVA Detection of illegally imported goods and prevention of the disposal thereof
Section 11A	Definitions
Section 11B	Power of Central Government to notify goods
Section 11C	Persons possessing notified goods to intimate the place of storage, etc.
Section 11D	Precautions to be taken by persons acquiring notified goods
Section 11E	Persons possessing notified goods to maintain accounts
Section 11F	Sale, etc., of notified goods to be evidenced by vouchers
Section 11G	Sections 11C, 11E and 11F not to apply to goods in personal use
Chapter - IVB Prevention or Detection of Illegal Export of Goods
Section 11H	Definitions
Section 11I	Power of Central Government to specify goods
Section 11J	Persons possessing specified goods to intimate the place of storage, etc.
Section 11K	Transport of specified goods to be covered by vouchers
Section 11L	Persons possessing specified goods to maintain accounts
Section 11M	Steps to be taken by persons selling or transferring any specified goods
Chapter - IVC Power to exempt from the provisions of Chapters IVA and IVB
Section 11N	Power to exempt
Chapter - V Levy of, and Exemption from, Customs Duties
Section 12	Dutiable goods
Section 13	Duty on pilfered goods
Section 14	Valuation of goods
Section 15	Date for determination of rate of duty and tariff valuation of imported goods
Section 16	Date for determination of rate of duty and tariff valuation of export goods
Section 17	Assessment of goods
Section 18	Provisional assessment of duty
Section 19	Determination of duty where goods consist of articles liable to different rates of duty
Section 20	Re-importation of goods
Section 21	Goods derelict, wreck, etc.
Section 22	Abatement of duty on damaged or deteriorated goods
Section 23	Remission of duty on lost, destroyed or abandoned goods
Section 24	Power to make rules for denaturing or mutilation of goods
Section 25	Power to grant exemption from duty
Section 26	Refund of export duty in certain cases
Section 26A	Refund of import duty in certain cases
Section 27	Claim for refund of duty
Section 27A	Interest on delayed refunds
Section 28	Recovery of duties not levied or short-levied or erroneously refunded
Section 28A	Power not to recover duties not levied or short-levied as a result of general practice
Section 28AA	Interest on delayed payment of duty
Section 28AAA	Recovery of duties in certain cases
Section 28B	Duties collected from the buyer to be deposited with the Central Government
Section 28BA	Provisional attachment to protect revenue in certain cases
Chapter - VA Indicating amount of duty in the price of goods, etc., for purpose of refund
Section 28C	Price of goods to indicate the amount of duty paid thereon
Section 28D	Presumption that incidence of duty has been passed on to the buyer
Chapter VB ADVANCE RULINGS
Section 28E	Definitions
Section 28F	Authority for advance rulings
Section 28G	Vacancies, etc., not to invalidate proceedings
Section 28H	Application for advance ruling.
Section 28I	Procedure on receipt of application
Section 28J	Applicability of advance ruling
Section 28K	Advance ruling to be void in certain circumstances
Section 28L	Powers of Authority
Section 28M	Procedure of Authority
Chapter VI Provisions relating to conveyances carrying imported or exported goods
Section 29	Arrival of vessels and aircrafts in India
Section 30	Delivery of import manifest or import report
Section 31	Imported goods not to be unloaded from vessel until entry inwards granted
Section 32	Imported goods not to be unloaded unless mentioned in import manifest or import report
Section 33	Unloading and loading of goods at approved places only
Section 34	Goods not to be unloaded or loaded except under supervision of customs officer
Section 35	Restrictions on goods being water-borne
Section 36	Restrictions on unloading and loading of goods on holidays, etc.
Section 37	Power to board conveyances
Section 38	Power to require production of documents and ask questions
Section 39	Export goods not to be loaded on vessel until entry-outwards granted
Section 40	Export goods not to be loaded unless duly passed by proper officer
Section 41	Delivery of export manifest or export report
Section 42	No conveyance to leave without written order
Section 43	Exemption of certain classes of conveyances from certain provisions of this chapter
Chapter VII Clearance of imported goods and export goods
Section 44	Chapter not to apply to baggage and postal articles
	Clearance of imported goods
Section 45	Restrictions on custody and removal of imported goods
Section 46	Entry of goods on importation
Section 47	Clearance of goods for home consumption
Section 48	Procedure in case of goods not cleared, warehoused, or transshipped within thirty days after unloading
Section 49	Storage of imported goods in warehouse pending clearance
	Clearance of export goods
Section 50	Entry of goods for exportation
Section 51	Clearance of goods for exportation
Chapter VIII Goods in Transit
Section 52	Chapter not to apply to baggage, postal articles and stores
Section 53	Transit of certain goods without payment of duty
Section 54	Transhipment of certain goods without payment of duty
Section 55	Liability of duty on goods transited under section 53 or transhipped under section 54
Section 56	Transportation of certain classes of goods subject to prescribed conditions
Chapter IX Warehousing
Section 57	Appointing of public warehouses
Section 58	Licensing of private warehouses
Section 59	Warehousing bond
Section 59A	Omitted
Section 60	Permission for deposit of goods in a warehouse
Section 61	Period for which goods may remain warehoused
Section 62	Control over warehoused goods
Section 63	Payment of rent and warehouse charges
Section 64	Owner's right to deal with warehoused goods
Section 65	Manufacture and other operations in relation to goods in a warehouse
Section 66	Power to exempt imported materials used in the manufacture of goods in warehouse
Section 67	Removal of goods from one warehouse to another
Section 68	Clearance of warehoused goods for home consumption
Section 69	Clearance of warehoused goods for exportation
Section 70	Allowance in case of volatile goods
Section 71	Goods not to be taken out of warehouse except as provided by this act
Section 72	Goods improperly removed from warehouse, etc.
Section 73	Cancellation and return of warehousing bond
Chapter X Drawback
Section 74	Drawback allowable on re-export of duty-paid goods
Section 75	Drawback on imported materials used in the manufacture of goods which are exported
Section 75A	Interest on drawback
Section 76	Prohibition and regulation of drawback in certain cases
Chapter XA Special Provisions Relating to Special Economic Zone
Section 75A	Omitted
Section 75B	Omitted
Section 75C	Omitted
Section 75D	Omitted
Section 75E	Omitted
Section 75F	Omitted
Section 75G	Omitted
Section 75H	Omitted
Section 75I	Omitted
Section 75J	Omitted
Section 75K	Omitted
Section 75L	Omitted
Section 75M	Omitted
Section 75N	Omitted
Chapter XI Special provisions regarding baggage, goods imported or exported by post, and stores
Section 77	Declaration by owner of baggage
Section 78	Determination of rate of duty and tariff valuation in respect of baggage
Section 79	Bonafide baggage exempted from duty
Section 80	Temporary detention of baggage
Section 81	Regulations in respect of baggage
	Goods imported or exported by post
Section 82	Label or declaration accompanying goods to be treated as entry
Section 83	Rate of duty and tariff valuation in respect of goods imported or exported by post
Section 84	Regulations regarding goods imported or to be exported by post
	Stores
Section 85	Stores may be allowed to be warehoused without assessment to duty
Section 86	Transit and transhipment of stores
Section 87	Imported stores may be consumed on board a foreign-going vessel or aircraft
Section 88	Application of section 69 and Chapter X to stores
Section 89	Stores to be free of export duty
Section 90	Concessions in respect of imported stores for the Navy
Chapter XII Provisions relating to coastal goods and vessels carrying coastal goods
Section 91	Chapter not to apply to baggage and stores
Section 92	Entry of coastal goods
Section 93	Coastal goods not to be loaded until bill relating thereto is passed, etc.
Section 94	Clearance of coastal goods at destination
Section 95	Master of a coasting vessel to carry an advice book
Section 96	Loading and unloading of coastal goods at customs port or coastal port only
Section 97	No coasting vessel to leave without written order
Section 98	Application of certain provisions of this Act to coastal goods, etc.
Section 98A	Power to relax
Section 99	Power to make rules in respect of coastal goods and coasting vessels
Chapter XIII Searches, seizure and arrest
Section 100	Power to search suspected persons entering or leaving India, etc.
Section 101	Power to search suspected persons in certain other cases
Section 102	Persons to be searched may require to be taken before gazetted officer of customs or magistrate
Section 103	Power to screen or X-ray bodies of suspected persons for detecting secreted goods
Section 104	Power to arrest
Section 105	Power to search premises
Section 106	Power to stop and search conveyances
Section 106A	Power to inspect
Section 107	Power to examine persons
Section 108	Power to summon persons to give evidence and produce documents
Section 109	Power to require production of order permitting clearance of goods imported by land
Section 110	Seizure of goods, documents and things
Chapter XIV Confiscation of goods and conveyances and imposition of penalties
Section 111	Confiscation of improperly imported goods, etc.
Section 112	Penalty for improper importation of goods, etc.
Section 113	Confiscation of goods attempted to be improperly exported, etc.
Section 114	Penalty for attempt to export goods improperly, etc.
Section 114A	Penalty for short-levy or non-levy of duty in certain cases
Section 114AA	Penalty for use of false and incorrect material
Section 115	Confiscation of conveyances
Section 116	Penalty for not accounting for goods
Section 117	Penalties for contravention, etc., not expressly mentioned
Section 118	Confiscation of packages and their contents
Section 119	Confiscation of goods used for concealing smuggled goods
Section 120	Confiscation of smuggled goods notwithstanding any change in form, etc.
Section 121	Confiscation of sale-proceeds of smuggled goods
Section 122	Adjudication of confiscations and penalties
Section 122A	Adjudication Procedure
Section 123	Burden of proof in certain cases
Section 124	Issue of show cause notice before confiscation of goods, etc.
Section 125	Option to pay fine in lieu of confiscation
Section 126	On confiscation, property to vest in Central Government
Section 127	Award of confiscation or penalty by customs officers not to interfere with other punishments
Chapter XIVA Settlement of cases
Section 127A	Definitions
Section 127B	Application for settlement of cases
Section 127C	Procedure on receipt of application under section 127B
Section 127D	Power of Settlement Commission to order provisional attachment to protect revenue
Section 127E	Power of Settlement Commission to reopen completed proceedings
Section 127F	Power and procedure of Settlement Commission
Section 127G	Inspection, etc., of reports
Section 127H	Power of Settlement Commission to grant immunity from prosecution and penalty
Section 127-I	Power of Settlement Commission to send a case back to the proper officer
Section 127J	Order of settlement to be conclusive
Section 127K	Recovery of sums due under order of settlement
Section 127L	Bar on subsequent application for settlement in certain cases
Section 128M	Proceedings before Settlement Commission to be judicial proceedings
Section 127MA	Omitted
Section 127N	Applications of certain provisions of Central Excise Act
Chapter XV Appeals and Revision
Section 128	Appeals to Commissioner (Appeals)
Section 128A	Procedure in appeal
Section 129	Appellate Tribunal
Section 129A	Appeals to the Appellate Tribunal
Section 129B	Orders of Appellate Tribunal
Section 129C	Procedure of Appellate Tribunal
Section 129D	Powers of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders
Section 129DA	Omitted
Section 129DD	Revision by Central Government
Section 129E	Deposit, pending appeal, of duty and interest demanded or penalty levied
Section 129EE	Interest on delayed refund of amount deposited under the proviso to section 129E
Section 130	Appeal to High Court
Section 130A	Application to High Court
Section 130B	Power of High Court or Supreme Court to require statement to be amended
Section 130C	Case before High Court to be heard by not less than two judges
Section 130D	Decision of High Court or Supreme Court on the case stated
Section 130E	Appeal to Supreme Court
Section 130F	Hearing before Supreme Court
Section 131	Sums due to be paid notwithstanding reference, etc.
Section 131A	Exclusion of time taken for copy
Section 131B	Transfer of certain pending proceedings and transitional provisions
Section 131BA	Appeal not to be filed in certain cases
Section 131C	Definitions
Chapter XVI Offences and Prosecutions
Section 132	False declaration, false documents, etc.
Section 133	Obstruction of officer of customs
Section 134	Refusal to be X-rayed
Section 135	Evasion of duty or prohibitions
Section 135A	Preparation
Section 135B	Power of court to publish name, place of business, etc., of persons convicted under the Act
Section 136	Offences by officers of customs
Section 137	Cognizance of offences
Section 138	Offences to be tried summarily
Section 138A	Presumption of culpable mental state
Section 138B	Relevancy of statements under certain circumstances
Section 138C	Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence
Section 139	Presumption as to documents in certain cases
Section 140	Offences by companies
Section 140A	Application of section 562 of the Code of Criminal Procedure, 1898, and of the Probation of Offenders Act, 1958
Chapter XVII Miscellaneous
Section 141	Conveyances and goods in a customs area subject to control of officers of customs
Section 142	Recovery of sums due to Government
Section 142A	Liability under Act to be first charge
Section 143	Power to allow import or export on execution of bonds in certain cases
Section 143A	Omitted
Section 144	Power to take samples
Section 145	Owner, etc., to perform operations incidental to compliance with customs law
Section 146	Licence for customs brokers
Section 146A	Appearance by authorized representative
Section 147	Liability of principal and agent
Section 148	Liability of agent appointed by the person in charge of a conveyance
Section 149	Amendment of documents
Section 150	Procedure for sale of goods and application of sale proceeds
Section 151	Certain officers required to assist officers of customs
Section 151A	Instructions to officers of customs
Section 152	Delegation of powers
Section 153	Service of order, decision, etc.
Section 154	Correction of clerical errors, etc.
Section 154A	Rounding off of duty, etc.
Section 154B	Publication of information respecting persons in certain cases
Section 155	Protection of action taken under the Act
Section 156	General power to make rules
Section 157	General power to make regulations
Section 158	Provisions with respect to rules and regulations
Section 159	Rules, certain notifications and orders to be laid before Parliament
Section 159A	Effect of amendments, etc., of rules, regulations, notifications or orders
Section 160	Repeal and savings
Section 161	Removal of difficulties
THE SCHEDULE


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